– see also Securities for money

Chose in action, Hong Kong

Case Law – Kwok Chi Leung Karl (Executor of Lamson Kwok) v. Commissioner of Estate Duty. [1988] BTC 8,073

Debt on a security

Commentary – Tax Reporter ¶511-500
Case Law – Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue. ; Cleveleys Investment Trust Co. v. Commissioners of Inland Revenue ; Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1997] BTC 200 ; Taylor Clark International Ltd v. Lewis (HM Inspector of Taxes). [1998] BTC 466

Excess received on discharge discount

Case Law – Ditchfield (H.M. Inspector of Taxes) v. Sharp and Ors. [1983] BTC 360 ; Ditchfield (H.M. Inspector of Taxes) v. Trustees of the Orwell Share Settlement. [1982] BTC 39

Generally

Commentary – VAT Reporter ¶40-200(38) ; VAT Reporter ¶40-200(5) ; Essential Tax Companion ¶8510